①Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax imposed, or that should have been imposed, before the Effective Date.

②The provisions then in force continue to govern liquor tax on beer prescribed in Article 87-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person who has obtained a manufacturing license for beer prescribed in that paragraph removes from a manufacturing site of alcoholic beverages during the period up to the last day of the month that includes the day on which five years elapse from the date on which that person obtained that manufacturing license.

Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern tobacco tax imposed, or that should have been imposed, before the provisions of Article 18 (limited to the provisions amending Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2010" with "March 31, 2011")) come into effect.

①With regard to the application of the provisions of Article 89, paragraph (17) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to May 31, 2010, the phrase "Article 89-4, paragraph (4)" in the row for Article 89-4, paragraph (1) of the table in that paragraph is deemed to be replaced with "Article 89-4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010)", and the phrase "Article 90-2, paragraph (4)" in the row for Article 90-2, paragraph (1) of that table with "Article 90-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010)".

②With regard to the application of the provisions of Article 89, paragraphs (25) through (27) of the New Act on Special Measures Concerning Taxation when a violation under paragraph (25) or paragraph (27), item (i) of that Article has been committed during the period from the Effective Date to May 31, 2010, the phrase "imprisonment with work for 10 years or less or a fine of 1,000,000 yen or less" in paragraph (25) of that Article is deemed to be replaced with "imprisonment with work for five years or less or a fine of 500,000 yen or less", the phrase "1,000,000 yen" in paragraph (26) of that Article with "500,000 yen", and the phrase "imprisonment with work for one year or less or a fine of 500,000 yen or less" in paragraph (27) of that Article with "a fine of 100,000 yen or less or a petty fine".

The provisions then in force continue to govern aviation fuel tax imposed, or that should have been imposed, before the Effective Date.

The provisions of Article 90-12, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of a motor vehicle inspection certificate prescribed in those provisions is received on or after the Effective Date, and the provisions then in force continue to govern motor vehicle tonnage tax on inspected motor vehicles for which the issuance, etc. of a motor vehicle inspection certificate prescribed in Article 90-12, paragraphs (2) and (3) of the Former Act on Special Measures Concerning Taxation was received before the Effective Date.

①The provisions of Article 97, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 135 of the Supplementary Provisions, Article 34, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 136 of the Supplementary Provisions, Article 107, paragraph (13) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 137 of the Supplementary Provisions, Article 93, paragraphs (15), (18) and (21) and Article 96 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 138 of the Supplementary Provisions, and Article 40, paragraphs (12) and (14) and Article 41, paragraphs (1) and (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of the preceding Article apply to corporation tax for business years of a corporation in the case where a company split or qualified in-kind distribution is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for business years of a corporation in the case where a company split or qualified post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.

②The provisions of Article 116, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 135 of the Supplementary Provisions, Article 48, paragraph (2) and paragraph (8), item (iii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 136 of the Supplementary Provisions, Article 133, paragraph (13) and Article 135, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 137 of the Supplementary Provisions, Article 117, paragraphs (15), (18) and (21) and Article 119 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 138 of the Supplementary Provisions, and Article 56, paragraphs (12) and (14) and Article 57, paragraphs (1) and (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of the preceding Article apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or qualified in-kind distribution is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or qualified post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.

The Government is to conduct a review of the tax for global warming countermeasures, including the treatment of the tax rates prescribed for the time being by the provisions of Article 88-8, paragraph (1) of the New Act on Special Measures Concerning Taxation and Article 12-2-8 of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950) as amended by Article 1 of the Local Tax Act, etc. Amendment Act, so as to arrive at a concrete plan toward its implementation in fiscal 2011.

With regard to vehicle taxation (meaning the imposition of motor vehicle tonnage tax, automobile acquisition tax, automobile tax and light motor vehicle tax; the same applies hereinafter in this Article), the Government is to, by the time the application periods of the special provisions on motor vehicle tonnage tax and automobile acquisition tax prescribed in Article 90-12 of the New Act on Special Measures Concerning Taxation and Article 12-2-2, paragraph (2) and Article 12-2-3, paragraphs (2) and (3) of the Supplementary Provisions of the Local Tax Act as amended by Article 1 of the Local Tax Act, etc. Amendment Act expire, while taking into account the perspective of global warming countermeasures and the state of national and local finances, review measures for simplification, greening (meaning a revision that contributes to reducing the burden on the environment), reduction of the burden and other measures to respond appropriately to changes in the circumstances surrounding vehicle taxation, including the treatment of the tax rates prescribed for the time being by the provisions of Article 90-11, paragraph (1) and Article 90-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation and Article 12-2-3, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by Article 1 of the Local Tax Act, etc. Amendment Act, and make the necessary revisions in accordance with the results.